º£½ÇÊÓÆµ

Oops.

Our website is temporarily unavailable in your location.

We are working hard to get it back online.

PRIVACY
Economic Development

Budget 24: key points from the Autumn statement for businesses

The top headlines from today's far-reaching Budget at a glance, including National Insurance contribution changes

Chancellor of the Exchequer Rachel Reeves (Image: Stringer/Anadolu via Getty Images)

Chancellor Rachel Reeves has set out the first Labour Budget since 2010 which will increase taxes by £40bn amid a pledge to "fix the foundations" of the economy, declaring: "This is a moment of fundamental choice for Britain. I have made my choices. The responsible choices."

Here are the main points from the Chancellor’s Budget:

The Chancellor has raised taxes by £40bn. “Any chancellor standing here today would face this reality, and any responsible chancellor would take action,” she said.

Among measures are a 1.2% increase for employers’ National Insurance contributions to 15% in April 2025. The threshold for paying them will fall from £9,100 per year to £5,000.

The headline rates of capital gains tax will increase, with the lower rate rising from 10% to 18% and the higher rate from 20% to 24%.

The stamp duty land tax surcharge for second homes will increase by two percentage points to 5%, and will come into effect from Thursday, the Chancellor added.

Changes to inheritance tax includes bringing pension pots within the tax from April 2027 and reforms to agricultural and business property reliefs, raising a total of £2 billion a year.

On personal taxes, the Government will not extend the freeze on income tax and national insurance thresholds beyond 2027/28, saying it would “hurt working people” to keep thresholds frozen.